Company Registration Numbgr: N1024434
Aughakillymaude Community Association
{A Gompany limlted by guarantee, not havlng a Share capltal)
Directors. Report and Unaudited Financial Statements
for the financial year ended 31 March 2023
Cooperlrvlne Ltd
Chartered Accountants
6 Townhall Street
Ennlskillen
Co Femianagh
BT74 7BA
Northern Ireland

Aughakillymaude Community Association
IA company Ilmltgd by guardnfee. not havlng a Share capital)
CONTENTS
Page
Dlrectors and Other Informatlon
Combined Dlrectors, and Trustees, Report
Independent Examiners, Report
statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9-11
Supplementary Information on Income and Expendlture Account
13

Aughakillymaude Comrnunity Association
{A company Ilmltsd by guarantee, not havlng a share capltal}
DIRECTORS AND OTHER INFORMATION
Dlrectors
Mary Winterson
James B Mcmanus
Joseph Gunn
Anne Marfe Owens
Company Secretary
Mary Wlnterson
Company Reglstratlon Number
N1024434
Registered Office
89 Knocknlnny Road
Aughaklllyrnaude
Derrylin
Co. Fermanagh
BT92 9JT
North8rn Ireland
Buslness Address
Aughaklllymaude Communlty Centre
Aughaklllymaude
Derrylin
Co Fermanagh
BT92 gJr
Accountants
Cooperlrvlne Ltd
Chartered Accountants
6 Townhall Street
Enniskillen
Co Femianagh
BT74 7BA
Northem Ireland
Bankers
Bank of Ireland
141 Main Street
Llsnaskea
Co Fermanagh
BT92 OJE
Notthem Ireland
Sollcltors
Murphy & Mcmanus Solicitors
143 Main Street
Llsnaskea
Co Femianagh
BT92 OJE
Northem Ireland

Aughakillymaude Community Association
IA company Ilmlted by guaranteB. not havlng a share capiiall
Directorfs and Trustees. Combined Report
The dlrectorsllrustees presenttheir report and the unaudlled fnancial staleTnents forthe financial year ended 31 March
2023.
The Company Is Ilmlted by guarantee not having a share Lxpital.
Aughakillymaude Cotnrnunily Association is registered as a charlty wlth the Charity Commission for Northem Ireland
(Charity number 103210) and is a company limited by guarantee. not havlng a share capital (Company number Nl
024434). Aughakillymaude Community Centre, Aughakillymaude, Derrylln, Co. Femanagh, BT92 9JT is the r&glstered
offi￿, whlch is also Ihe prfnclpal place of activity of the charllable cornpany.
The financial statements comply wlth the Charities Act {Northem Ireland) 2008 and 2013, Ihe Memorandum and
Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordan￿ with the Flnanclal Reporting Standard applicable lo the UK and
Republic of Ireland (FRS 102) (January 2022).
Dlrectorsrrrustegs
The dlrectorsltruslees who served durlng the financial year are as follow5..
Mrs M Winterson
MrJ B McManu5
MrJ Gunn
Mrs A Owens
The diredor51trustees, alongside a voluntary committee, are responsible forthe day-to-day running of the organisalion.
Staternent of Directors. J Trustee8' ReBponBibilities
The direclorsnrustees are responslble for preparfng the Comblned Directorfsrrruslees, Report and Ihe financlal
statemen15 In aGGordanGe with appllcable law and regulation5.
Both Company law and Charity law r8quire the directorsllrustees to prepare financial statement for each financial year.
Under these law8 the directorsltrustees have elected to prepare the financial statements in accordanc8 with Unlted
Klngdom Generally Accepted Accounting Practice {Uniled Kingdom Accounting Standards and applicable law). Under
these laws the directorsnrustees must ncl approve the financlal statements unless they are satisfied that they glve a
true and falr vlew of the state of affalr5 of the charitable company and of the 5urplu5 or deficit of the company for that
period.
In preparing Ihese financlal statements, the dlrectorsllrLtstees are requlred to:
select sultable accountlng policies and apply them consislenlly;
make judgements and accounting e5tlmate5 that are reasonable and prudent;
state whether applicable accounting standards and statements of recommended practice have been followed
subject to any departures disclosed and explained in the financial statements.,
prepare the financial statements on the golng concem basls unless it is inappropriate to presum8 that Ihe company
wlll contlnue In buslness.
The dlrectorsltru5tees have overall responsibility for ensuring that the charitable company has appropriate systems of
control, financial and otherwise. They are also responsib18 for keeping proper accounting records which disclose with
teasonable accuracy at any lirne the financial position of the charity and enable them to ensure the financial statements
comply with the approprfala accounting standards. They are also responslble for the safeguardlng of assets of the
charfty and hence for taklng reasonable steps for the prevention and detectlon of fraud and other irregularilles.

Aughakillymaude Cornmunity Association
(A company Ilmlted by guarante8, not havlng a share Gapitall
SpeGlal provlsions relatlng to small companles
The above report has been prepared In accordance with the special pll)ViSiDns relating lo small Companies wlthln Part
15 ofthe companies Act 2006.
Charitable purpose
To promote the benefit of the communily in the Aughaklllymaude distrfct of County Fermanagh. To promole the benefit
and interests of the inhabitants of the area of benefit, wilhoul distlnGtion of age, sex, race, polltlcal or rellgious or olher
oplnlons by assoGialing the statutory authorilles, voluntary organisallons, institutions and inhabitants In a common
effort to advance education and lo provlde facilities in the Interes15 of soclal welfare for health, recreatlon, social. moral
and intellectual development with the abject of Improving the conditions of life of the inhabllants of the area cf benefft.
Public Ben8fit
The direct benefits whlch fflow from Ihe groups purp0525 Indude provlsion of a range of soclal, educallonal and
recreational acllvltles malnly based wlthln Aughakillymaude Communlty Centre for mernbers of Ihe Ic)cal comrnunlty
living within Ihe community of Aughaklllymaude and surrounding district, providing them with the opportunity lo avail of
activiti85 that improve their educational attainment, health, social interaction and their conditions of life through
accessing services and activities Ihal would nol normally be made available to them. Examples of aclivities provided
belng soclal danclng, historical talks, mumming acttvilies, funeral teas, famlly partles, annlversary partles, keep fit.
farmers Informatlon courses & talks, health falrs, muslc & storytelling session5. and used by other charitable bodies for
acllvlties and function5. Many of these activities are organised by the assoclation Ilnking wilh other statutory
organ15allons and voluntary crganlsatlons. Benefits of the aGtivitle5 are evidenced by mea5urernent of numbe
participating in activilies and receiving cf feedback from parlicipants. The only private benefit flowing from our purposes
are that Aughakillymaud8 Community Association members and their families can participate in all activities and thls Is
incldental and necessary to ensure that all members of the dlstrict can potentially benefit. There Is no hami fiowing from
the purposes of Aughaklllymaude Communmy Associatlon. We have had regard to the Commisslon's guldance cn
publlc benefiL
Main achievements in the year
A sucxessftjl Santa Sunday and raffle event was held in December 2022. The assoclatlon recelved donallons and a
numb8r of rental payments for th8 hall and apartment durlng the year.
The association retained an adequate bank balance al the year end and does not anticipat8 any i55ue5 in continuing 2S
a going (x)ncem in the ftjreseeable future. It is the hope Df the trustees that aclivities begin to relum to pre￿c0vId levels.
Members, Fund
At the year end, Aughakillymaude Communlty Association had a members, fund of £318,808. It is the policy of the
Aughakillymaude Community Associaliun to relain a level lo cover any unforeseen expenditure and allow the chartty to
continue in operation.
Summary for the year
During the year ended 31 March 2023, Aughakillymaude Communlty Association produced a deficit of (£7,455) (2022-
(£7,526)). Income increased by £299. The directors and tmslees do not foiesee any financial issues in the foreseeable
future and are proud of the achievements during this year.
is report was approved by the directorsltruslees on ......
nd signed on 115 behalf by:
ph Gun
Dlrectorrrrustee
4 December 2023

Aughakillymaude Community Association
(A company Ilmlted by guarantee, not havlng a share capltal)
INDEPENDENT EXAMINER'S REPORT
for the financlal year ended 31 March 2023
We report on the accounts of the charttabla company for the year ended 31 March 2023 as set out in the financial
statements.
Respectlve responsibilities of charlty dlrectorsltrustees and examiner
As the chariV5 direclor51trustees you are responsible for the preparation of the accounts in accuidance with the
Charilies Act (Northern Ireland) 2008 and 2013.
11 is our responsibility to-
Examlne the accounts under secllon 65 oflhe Charities Act
Follow the procedures laid down in the general Dlrectlons glven by the Commlsslon under sectlon 65(9)(b) of
the Charities Act.
State whether particular matters have come to my attention.
Basi5 of independent examinerfs report
We have examined your charlty accounts as requlred und2r seGlion 65 of the Charitles Act and our examinatlon was
carried out In accordanGe with the general Dlrectlons glven by the Charlty Comm15slon for Ncrthern Ireland under
section 6519)(b) of the Charilles ACL
Our exarnlnation included a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and
seeking explanations from you as charity tnjstees concemlng any such matters.
Our role Is to stale whether any materfal matters have come to our attention givlng us cause to believe:
That accountlng records were nol kept in accordance with section 63 of the Charftles Act
2. That the accounts do not accord wlth those accounllng records
3. That the a¢count5 do not comply with the accounting requireTnents of the Charities Act
4. That there is further infoffliation needed for a proper understanding of the accounts to be reached
Independent examinerfs statement
We have completed our exarninalion and have no concems in respect of the matters {1) to (4} Ilsted above and, In
connection with following the Directions of the Charity Comm1551on for Northern Ireland, we have found no malters that
requlre drawlng to your attenllon.
Name: CooperlNine Ltd
Address: 6 Townhall Street. Enniskillen, Co Femianagh, BT74 7BA
Date:
Signature:

Aughakillymaude Community Association
IA company Ilmlted by guarantee, not ha¥lng a share capltall
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 March 2023
Notes Restricted
Unrestricted
2023
2022
Income
4,523
4,523
4,224
Expenditu
(11,978)
{11,978)
111,7501
Surplusl(deficltl on ordinary
activities before Interest
17,455)
(7,455)
17,528)
Interest recelvable and slmilar
income
Total Comprehensive Incorne
(7,455)
(7.455)
(7,526)
Total funds brought fotward
310
325,953
326,263
333,789
Transfer betsveen funds
Total funds carrled forward
310
318,498
318,808
326,263
The company has no reccgnlsed gain5 or losses other than the income for the year. The results for the year have been
calculated on the
The nole5 pages 9 to 11 forn part of Ihe financlal slalemenls

Aughakillymaude Community Association
IA Gompany Ilmlted by guarantee, not havlng a share capltal)
Company Reglstrauon Number: N1024434
BALANCE SHEET
as at 31 MarGh 2023
Notes
Restrlct8d
Unrestrlcted
2023
2022
Non-current Assets
Property, plant and equipment
310.225
310,225
316,836
Current Assets
Debtors
Cash and cash Equlvalents
58
10,395
310
9,242
9,552
310
9.242
9,552
10.453
Creditors: amounts falllng duo
wlthln one year
(g69}
(969)
(1.026)
Net Current Assets
310
8,273
8,583
9,427
Total Assets less Current
Liabilities
310
318,498
318,808
326,263
Reserves
Retalned surplus
310
318,498
318,808
326,263
Equity attributable to Owne￿ of
the company
310
318,498
318,808
326,263
The financial statements have been prepared in accordanc8 with the provisions applicable to cornpanie5 subject to the
small companies, regime and in accordance with the provisions of Charities SORP (FRS 102).
Far the financlal year end2d 31 March 2023 the company was entitled to exemption from audit under section 477 of the
Companle5 Act 20c￿.
The direclorsnru5tees confirm that the members have not required the company to obtain an audit of its financlal
statements for the financial year in question In accordance wlth section 476 of the Companies Act 2006.
The dlreclorsnrustees acknowledge Ihelr re5pon51bllllle5 for en5urlng Ihat the company keeps accountlng records whlch
comply with Section 386 and for preparing financial statements which give a true and fairview of the state of affairs of the
COTnpany as at the end of the financial year and of its profit and 1055 foi the financial year in accordanc8 With the
requirements of sections 3S4 and 395 and which otherwise comply with the requiremenls Df the Companies Act 2006
relatlng tts financial statements, so far as appllcable lo Ihe company.
roved by the Board and aut
orised for Issue on 4 December 2023 and signed on Its behalf by
MGManus
Director
The nole5 Dll page5 9 ta 11 fotm part of the ffnanclal slalernen15

Aughakillymaude Community Association
NOTES TO THE FINANCIAL STATEMENTS
for the financlal year 8nded 31 March 2023
General Information
Aughaklllymaude Communlty Association Is a company limited by guarantee Incorporated In the Unlted
Kingdom. 89 Knockninny Rcad, Aughaklllymaude, Derrylin, Co. Fetmanagh, BT92 9JT, Northern Ireland Is the
registered office, which Is a150 the principal place of aclivity of the cornpany. The nature of the Gompany's
operations and ils principal activities are set out in the DlreciDrs' Report. The financial Statements have been
prgsented in Pound (£) which is also the functional currency of the company.
Summary of Stgnificant Accounting PDIIGles
The followlng accounting policies have been applled conslstently In deallng wlth ftems whlch are Gonsldered
material in relation to the companrfs finandal statement5.
Statement of compliance
The financial statements of the company for the year ended 31 March 2022 have been prepared in accordance
wilh the provlslons of Charflies SORP (FRS 102) and the Companles Acl 2006 except for the treatment of
capllal grants which were previously held as deferred Income and have been adjusted for in opening reserves.
The charlty Is a publlc beneftt entity.
Basis of prepardtion
The financial statements have been prepared on the going concem basis and in accordance with the historical
cost conventlon 8XC8Pt for certaln propert]es and financlal Instruments that ar8 measur8d al revalued amounts
or falr values, a5 explalned in the accounting policies b?low. Hlstorical cust is generally based on the falr value
of the consideratlon given in exchange for assets.
Income
Tumover CDmprises the invoice value of sal&q made as well as grants and donations received during the year.
Property, plant and equipment and depreciation
Property, plant and equipment are slated at cost or at valuatlon, le55 accumulated depreGiation. The charge to
depreclallon Is calculated lo wrlte off the origlnal ¢05t or valuatlon of property, plant and equlpment, le55 thelr
estimated residual value, over their expected useful lives as follows:
Buildings
Equlpment
Fixiure5 and fittlng5
Mummers Centre
2010 Reducing Balance
25% Reducing Balance
25% Reducing Balance
2UA ReduGlng BalanGe
The (zrrying valu85 of tangible fixed assets are reviewed annually for impalrmenl in periods rfevenls orchanges
in circumstances indicate Ihe carryjng value may not be racoverable.
Trdde and other debtors
Trade and other debtors are Initlally recogn15ed at falr value and thereafler stated at amortlsed cost using the
effective Interest method less impaiment losses for bad and doubtful debt5 except where the effect of
discounting would b8 immaterial. In such cases the rer£ivables are stated al cost less impai￿nent losses forbad
and doubtful debts.
Trade and other credltors
Trade and other Greditors are Inltially reGognised at falr value and thereafter stated at amortised cost uslng Ihe
effedlve interesl rate method, unless the effect of discounling would be immalerlal, in whlch case they are
stated Bl cost.
Taxation
Aughakillymaude Communlty A5sociatlon is a not-for-profit organlsalion. The COTnpany 15 nol liable to
corporation tax.
Foreign currencles
Monelary assets and liabililie5 denominated in foreign currencies are translated at the rates of exchange ruling
at the Statement of Finanrial Position date. Non-monelary items that are measured in lerms cf historical cost In
a foreign currency are translated al the rates of exchange rullng at the date of Ihe transaclion, Non-monetary
items that are measured at fair value In a forelgn currency are translated using the exchange rate5 at Ihe date
when the falr value was determined. The resulting exchange dIfferen￿S are dealtwith In Ihe IncDm6 Statement.

continued
Aughakillymaude Community Association
NOTES TO THE FINANCIAL STATEMENTS
for the finandal year ended 31 March 2023
Employees
The average monthly number of employee5, including directors, during the financial year was 4, (2022 - 41.
Property• plant and equipment
Building5
Equipment Fixtures and
Mummers
Centre
Total
flttlngs
Cost
At 1 April 2022
Additions
50,369
17,304
17,478
500
380,908
466,059
500
At 31 March 2023
50,369
17.304
17,978
380,908
466,559
Depreclatlon
At 1 April 2022
Charge for the financial year
22,386
548
15,998
327
16,544
504
94,295
5,732
149,223
7,111
At 31 March 2023
22,934
16.325
17.048
100,027
156,334
Net book value
At 31 March 2023
27,435
979
930
280.881
310,225
At 31 March 2022
27,983
1,306
934
286.613
316,836
Debtors
2023
2022
Taxation
58
Creditors
Amounts falllng due wlthln one year
2023
2022
Taxation
Accruals
854
1,026
969
1,026
Capital commitrnents
The company had no materlal capltal comrnltments at the financlal year-ended 31 March 2023.
Events After the End of the Reporting Period
There have been no slgnlficant events affecting the company slnce the y6ar-end.
10

CDntlnued
Aughakillymaude Community Association
NOTES TO THE FINANCIAL STATEMENTS
for the financlal year ended 31 March 2023
Members, Funds
The conditions leadlng to the restrfctlcn of the income received have been fulfiled during the accounllng period.
The capilal grant has been Spent and the resultant asset is unr8Strtcted. A fund transfer is Iherefore made from
restricted to unrestricted within the members, fvnds in line with FRS 102 SORP.
10.
STATUS
The Ilabillty of the members 15 Ilmiled.
Every member of the Gompany undertake5 to contribute to the assets of the company In the event of Its belng
wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of
the company contracted b8fora they ceased lo be members. and of the costs, charges and expenses of winding
up, and for the adjustment of the rights of the contributors among themselves. such amount 25 may be required,
not exceedlng £ 2.
RELATED PARTY TRANSACTIONS
There have been no relaled party transactions during the accounting petiod.
11

AUGHAKILLYMAUDE COMMUNITY ASSOCIATION
IA company Ilmlted by guarantee. not having a share capital)
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2023
12

Aughakillymaude Community Association
IA company Ilmlted by guarantee. not havlng a share capllall
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
DETAILED INCOME STATEMENT
forthe financial yearended 31 March 2023
Restricted
Unrestricted
2023
2022
Income
Proceed5 from Evenls
Donations and Fundraising
Rental Income
Grant Receipts
725
900
725
2,173
725
900
725
2,173
1,451
581
1,692
500
Expendlture
Water rates
Insurance
Llght and Heat
Cleaning
Repairs and Maintenance
Telephone
Fundra151ng Expenses
Legal and professional
fees
Accountancy
Bank Charges
General Expenses
Depreciation
142
1,070
1,231
142
1,070
1,231
48
188
597
503
78
1,QOO
790
188
597
503
5S6
934
35
884
BO
1Dg
7,111
70
837
109
16
7,350
864
80
10g
7,111
11,978
11,978
11,750
Finance
Other Interest
Net (deficit)Isurplus
7.455
The supplerllenlary infonnalion does not form part of the financial 51atement5
13